CFR > Title 41 - Public Contracts and Property Management > SUBTITLE F—Federal Travel Regulation System > CHAPTER 301—TEMPORARY DUTY (TDY) TRAVEL ALLOWANCES (parts 301-1 to 301-76) > SUBCHAPTER D—AGENCY RESPONSIBILITIES (parts 301-70 to 301-76) > PART 301-71—AGENCY TRAVEL ACCOUNTABILITY REQUIREMENTS > SUBPART C—Travel Claims for Reimbursement (§301-71.200 to §301-71.214) > 301-71.213—Is the additional fee, which is the equivalent to any late payment charge that the card contractor would have been able to charge had the employee not paid the bill, considered incom

301-71.213—Is the additional fee, which is the equivalent to any late payment charge that the card contractor would have been able to charge had the employee not paid the bill, considered incom

Yes, you must report this late payment fee as additional wages on Form W-2.

Code of Federal Regulations

[FTR Amdt. 90, 65 FR 3058, Jan. 19, 2000]